Pengaruh CEO Narcissism Terhadap Manajemen Laba dengan Koneksi Politik Sebagai Variabel Moderasi

Muhammad Bayu Saputra; Dona Primasari

doi:10.55681/jige.v5i1.2486

Authors

Muhammad Bayu Saputra Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis,Universitas Jenderal Soedirman, Indonesia
Dona Primasari Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis,Universitas Jenderal Soedirman, Indonesia

DOI:

https://doi.org/10.55681/jige.v5i1.2486

Keywords:

CEO narcissism, political connections, earnings management, influence

Abstract

The primary objective of this research is to obtain empirical evidence regarding the impact of CEO narcissism on earnings management, taking into account political connections as a moderating factor. The study focuses on state-owned enterprises listed on the Indonesia Stock Exchange during the period 2017-2021. The selection of samples in this study utilizes purposive sampling, yielding a sample size of 15 state-owned companies. The analytical approach involves multiple linear regression. The findings suggest that: (1) CEO narcissism positively influences earnings management, and (2) the presence of political connections as a moderating variable does not significantly alter the impact of CEO narcissism on earnings management.

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